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TMI Blog2024 (8) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... ods which are classifiable under CTH 8519 and 8527 - However, in the present case, this Tribunal after recording its reasons in the case of Logic India Trading Co. [ 2016 (3) TMI 5 - CESTAT BANGALORE ], held ' the multifunctional printing machines having fax facility and screening facility would continue to fall under Heading 8471 of the Customs Tariff Act as digital printers only inasmuch as the predominant function of the machine in question was printing.' Since the classification has been settled under CTH 8518 2200, therefore, the applicability of N/N. 49/2008-CE(NT) dated 24.12.2008 to the imported goods as argued by the learned Authorised Representative for the Revenue, cannot be accepted. The impugned orders on this count are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue. 3. At the outset, the learned Authorised Representative for the Revenue reiterating the grounds of appeal has submitted that since the imported Multimedia speakers has both USB playback and FM radio facility, therefore, in view of Board Circular No.27/2013-Customs dated 01.08.2013, the goods are rightly assessable under MRP based assessment vide Sl. No. 101-A of Notification No. 49/2008-CE(NT) dated 24.12.2008. 4. Leaned advocate for the Respondent on the other hand submits that the classification of the impugned product has been challenged before this Tribunal against the same Order-in-Appeal now in question. The Tribunal in respondent s own case vide Final Order No.20218- 20224/2018 dated 12.02.2018, following the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter Heading 8518 22 00. We may also add that the invoices raised by the seller of the goods stand examined by it and the description stand given as Multimedia Speaker . This also reflects upon the fact that the goods in question, in common parlance are also traded as speakers. The appellants have also submitted an affidavit of the dealers, the invoices raised by them against the customers and the statement of Service Manager of the assessee. Examination of these documents shows that goods are primarily sold as speakers. Even the brochures placed on record indicate that the goods are being traded as speakers only and not as either FM radio or the sound reproduction system. 4.8 We are also strengthened in our view by the decision of the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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